在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。

Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.

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实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。

In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.

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本文围绕小规模企业的审计风险特点，从行业和制度上分析了中小会计师事务所审计质量差的原因，同时针对其审计风险的防范提出了相应的建议。

This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms.

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